[Luận văn] Accounting for revenue, expenses and business result at Viet Nhat Food Joint Stock Company - TG.Nguyễn Thị Hải Yến
Luận văn tốt nghiệp của Nguyễn Thị Hải Yến, tập trung vào việc kế toán doanh thu, chi phí và kết quả kinh doanh tại Công ty Cổ phần Thực phẩm Việt Nhật, dưới sự hướng dẫn của MSC. Nguyễn Bá Linh.
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Graduation thesis Supervisor: MSC.Nguyễn Bá Linh DECLARATION I hereby declare that the thesis on the topic" Accounting for revenue, expenses and business result at Viet Nhat Food Joint Stock Company " is my personal research in recent times. All data used in the analysis of the thesis and the results of the study are that I self-study and analyze objectively, honestly, have clear origins and have not been published in any form. I assume full responsibility for any dishonesty in the information used in this research work. Ha Noi, May 25, 2020 Student Nguyễn Thị Hải Yến Student: Nguyễn Thị Hải Yến i CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh ACKNOWLEDGEMENT Through the learning process at Academy of Finance, thanks to the enthusiastic instruction of the teachers in the academy, especially the teachers in the Accounting Faculty, I was equipped with the most basic knowledge about accounting majors. Combined with the internship time at Viet Nhat Food Joint Stock Company, I had the opportunity to apply the knowledge I learned to the practice of the job and successfully complete my graduation thesis. Because of the abundance and diversity of business as well as limited internships and awareness, it is inevitable errors and defects in the implementation of the thesis. I look forward to receiving the comments of the teachers at Accounting faculty and all of the accounting department at Viet Nhat Food Joint Stock Company so that my thesis will be better and better. Thereby, I would like to thank the teachers of the Academy of Finance, especially supervisor MSC.Nguyen Ba Linh, who kindly guided me to complete this graduation thesis. I would like to thank the leaders of Viet Nhat Food Joint Stock Company for their dedicated help, enabling me to complete the topic during my internship at the company. Lastly, I would like to wish the AOF’s Teachers, everybody in Viet Nhat Food Joint Stock Company good health, wish the company a lot of success in busine
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- Tên tài liệu
- [Luận văn] Accounting for revenue, expenses and business result at Viet Nhat Food Joint Stock Company - TG.Nguyễn Thị Hải Yến
- Trường / Môn
- Học viện tài chính · Tài chính bảo hiểm
- Tác giả (trong tài liệu)
- Nguyễn Thị Hải Yến
- Nội dung
- Luận văn này trình bày lý thuyết chung về kế toán doanh thu, chi phí và kết quả kinh doanh trong doanh nghiệp, đồng thời áp dụng vào thực tế tại Công ty Cổ phần Thực phẩm Việt Nhật.
- Mục lục
- DECLARATION
- ACKNOWLEDGEMENT
- TABLE OF CONTENTS
- LIST OF DIAGRAMS
- LIST OF TABLES
- LIST OF PICTURES
- LIST OF ACRONYMS
- INTRODUCTION
- CHAPTER 1: General theory of accounting for revenue, expenses and business results in enterprises
- 1.1. GENERAL THEORY OF REVENUE, EXPENSES AND BUSINESS RESULTS IN ENTERPRISES
- 1.1.1. Importance of accounting for revenue and business result in Enterprises
- 1.1.2.The basics of revenue
- 1.1.3.The basics of Expenses
- 1.1.4.The Basics of Business results
- 1.2.ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS IN ENTERPRISES
- 1.2.1 The accounting principles governing accounting for revenue, expenses and business results in enterprises
- 1.2.2. Accounting for Revenue
- 1.2.3. Accounting for Expenses
- 1.2.4. Accounting for Business results
- 1.3. ORGANISATION OF BOOKKEEPING SYSTEMS FOR REVENURE, EXPENSES AND BUSINESS RESULTS ACCOUNTING
- 1.3.1. General journal form of bookkeeping
- 1.3.2. Voucher form of bookkeeping
- 1.3.3. Journal - Ledger form of bookkeeping
- 1.3.4. Journal – Vouchers form of bookkeeping
- 1.4.ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS IN THE APPLICATION OF ACCOUNTING SOFTWARE
- 1.4.1. Principles and requirements for machine accounting organization
- 1.4.2. Steps to perform Accounting for revenue, expenses and business results on accounting software
- CONCLUSION OF CHAPTER 1
- CHAPTER 2: PRACTICAL SITUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINE BUSINESS RESULTS AT VIET NHAT FOOD JOINT STOCK COMPANY
- 2.1. OVERVIEW OF VIET NHAT FOOD JOINT STOCK COMPANY
- 2.1.1.The foundation and development of Viet Nhat Food joint stock company
- 2.1.2. Characteristics of business operation
- 2.1.3. Characteristics of the organizing management mechanism in Viet Nhat Food JSC
- 2.1.4. Characteristics of organizing accounting system
- 2.2. PRACTICAL SITUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JSC
- 2.2.1. Practical situation of Accounting for Revenue at the company
- 2.2.2. Practical situation of Accounting for Expenses at the company
- 2.2.3.Accounting for determining business results at Viet Nhat Food JSC
- 2.3. EVALUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT THE COMPANY
- 2.3.1. Achievements
- 2.3.2. Limitations and causes of Limitations
- CONCLUSION OF CHAPTER 2
- CHAPTER 3: SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JSC
- 3.1. DEVELOPMENT ORIENTATION OF THE COMPANY
- 3.2.REQUIREMENTS FOR IMPROVING ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JOINT STOCK COMPANY
- 3.3.SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS
- CONCLUSION OF CHAPTER 3
- CONCLUSION
- REFERENCES
- Diagram 1: Account 511- Revenues
- Diagram 2 - Revenue deduction
- Diagram 3 – Acc 515: Financial Incomes
- Diagram 4 : Account 711- Other income
- Diagram 5 : Account 632- Costs of goods sold
- Diagram 6 : Account 6422 - Administrative expenses
- Diagram 7 : Account 6421 – Selling expenses
- Diagram 8: account 635 – Financial Expenses
- Diagram 9 : Account 811 - Other expenses
- Diagram 10: Account 821- Corporate Income tax expenses
- Diagram 11 : Account 911 - Business results determination
- Diagram 12 : Order of bookkeeping in the form of General Journal
- Diagram 13: Order of bookkeeping in the form of journal voucher
- Diagram 14: Journal - Ledger form of bookkeeping
- Diagram 15 : Order of bookkeeping in the form of journal - voucher
- Diagram 16 : The sequence perform in accounting software
- Diagram 17 : Process of buying (importing) goods in Viet Nhat Food JSC
- Diagram 18 : Organizing management mechanism in Viet Nhat Food JSC
- Diagram 19 : Model of Organize the company's accounting system in Viet Nhat Food JSC
- Diagram 20 : Model of accounting records in the form of General Journal
- Table 1: Ledger of account 511- Revenue from sales of goods and services
- Table 2: Detailed book of account 511- Revenue from sales of goods and services
- Table 3: General journal of account 511 - Revenue from sales of goods and services
- Table 4 : Detailed book of account 515 – Financial income
- Table 5 : Ledger of account 515 – Financial income
- Table 6: Detailed book of account 632 – Cost of goods sold
- Table 7 : Ledger of account 632 – Cost of goods sold
- Table 8 : Detailed book account 635 – Fianancial expenses
- Table 9: Ledger account 635 – Fianancial expenses
- Table 10 : Ledger account 6421 – selling expenses
- Table 11 : Detailed book account 6421 – selling expenses
- Table 12 : Ledger account 6422 – Administrative expenses
- Table 13 : Detailed book account 6422 – Administrative expenses
- Table 14: Ledger of account 821- Corporate income tax expenses
- Table 15: Ledger account 511- revenue from sale of goods and services in 2019
- Table 16: Ledger account 515- Financial income in 2019
- Table 16: Ledger account 632- Cost of goods sold in 2019
- Table 17: Ledger account 635 - Financial expenses in 2019
- Table 18: Ledger account 6421 – Selling expenses in 2019
- Table 19: Ledger account 6422 – Administrative expenses in 2019
- Table 20 – Tranferring to account 911
- Table 21: Income Statement at Viet Nhat Food JSC in 2019
- Picture 1 : MISA accounting software interface
- Picture 2 : VAT Invoice number 000004
- Picture 3 : Manipulation on Misa software
- Picture 4 : Credit Note from VP Bank 15/03/2019
- Picture 5 : Delivery notes number HT – 0008358
- Piture 6 : Debit notes from TP Bank 21/01/2019
- Picture 7 : VAT Invoice number No. 0005454
- Picture 8 : Payment from Dien Luc Ha Noi Company 31/03/2019
- Số trang
- 129 trang
- Người đăng
- Nguyen Le Giang
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